Colorado § 8-79-105 Levy on property - sale

Colorado Statutes

§ 8-79-105 — Levy on property - sale

Colorado § 8-79-105

Title 08Labor and

Art.Collection of Contributions, Penalties, Interest

This text of Colorado § 8-79-105 (Levy on property - sale) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 8-79-105 (2026).

Text

(1)If any premiums, surcharges, penalties, or interest imposed by articles 70 to 82 of this title, as shown by reports filed by the employer or as shown by assessment duly made as provided in section 8-79-104 or 8-79-107, are not paid within five days after they are due and demand is made therefor, the division may issue a notice setting forth the name of the employer, the amount of the premiums, surcharges, penalties, and interest, the date of the accrual thereof, and a statement that the division claims a first and prior lien therefor, except as provided in this article. Such notice shall be on forms prepared by the division and shall be verified by any duly qualified representative of the division and may be filed or recorded in the office of the county clerk and recorder of

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(1) If any premiums, surcharges,
penalties, or interest imposed by articles 70 to 82 of this title, as shown by reports
filed by the employer or as shown by assessment duly made as provided in section
8-79-104 or 8-79-107, are not paid within five days after they are due and demand is
made therefor, the division may issue a notice setting forth the name of the
employer, the amount of the premiums, surcharges, penalties, and interest, the date
of the accrual thereof, and a statement that the division claims a first and prior lien
therefor, except as provided in this article. Such notice shall be on forms prepared
by the division and shall be verified by any duly qualified representative of the
division and may be filed or recorded in the office of the county clerk and recorder
of any county in the state in which the employer owns property. After such notice
has been filed or recorded, the division may issue a warrant under its official seal
directed to the sheriff of any county of the state or any duly authorized agent of the
division commanding him or her to levy upon, seize, and sell such of the real and
personal property of the employer found within his or her county necessary for the
payment of the amount due, together with interest and penalties, as provided by
law.

(2) It is the duty of any county clerk and recorder to whom such notices are
sent to file or record the same without cost. Upon the payment of all premiums,
surcharges, penalties, and interest, a lien for such premiums, surcharges, penalties,
and interest, as shown upon the records of the county clerk and recorder, shall be
released by the division in the same manner as judgments are released.

(3) The sheriff, or any duly authorized agent of the division, shall forthwith
levy upon the property of the employer, and personal property so levied upon shall
be sold in all respects with like effect and in the same manner as prescribed by law
with respect to executions of distraint warrants issued by a county treasurer for the
collection of taxes levied upon personal property. Real property shall be levied
upon and sold in the same manner as prescribed by law with respect to executions
against property upon judgment of a court of record. The sheriff shall be entitled to
such fees for executing such warrants as are allowed by law for similar services.

Legislative History

Source: L. 36, 3rd Ex. Sess.: p. 44, � 14. CSA: C. 167A, � 14. L. 39: p. 578, � 11. L. 41: p. 794, � 14. CRS 53: � 82-9-5. C.R.S. 1963: � 82-9-5. L. 77: (1) amended, p. 470, � 25, effective July 7. L. 81: (1) and (2) amended, p. 505, � 24, effective July 1. L. 2009: (1) and (2) amended, (HB 09-1363), ch. 363, p. 1908, � 31, effective July 1.